**Tax Year 2018 or earlier** Where do you enter expenses related to being a police officer? Do I have to depreciate my firearm?

[Coleen3 · Accepted solution]

Employees take their expenses on Form 2106 Employee Business Expenses. You can take a Section 179 expense for your gun (claiming all the depreciation the first year) but you must use it it's entire useful life, 7 years. If you retire it from business use before its time, you will have to recapture (pay tax on) the balance of the unused depreciation.

• Click Federal Taxes
• Click Deductions & Credits
• Click View All Tax Breaks
• Click Employment Expenses and (Start or Edit)

*Employee business expenses are repealed as of 1/1/2018 with TCJA.